A method of manufacturing a semiconductor structure includes receiving a substrate, receiving a heater, receiving an electrode, and receiving a sensing material. The substrate have a first surface, a second surface opposite to the first surface and a plurality of vias extending from the second surface toward the first surface and filled with a conductive or semiconductive material and a first oxide layer, the first oxide layer surrounding the conductive or semiconductive material in the plurality of vias, and a second oxide layer disposed over the first surface and the second surface. The heater is disposed within a membrane over the first surface of the substrate and electrically connected with the substrate. The electrode is over the heater and the membrane; and the sensing material covers a portion of the electrode.